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FOZL Services

FOZL Services

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Lembaga Hasil Dalam Negeri Malaysia (LHDN)

How do I register as an employer with LHDN?

Businesses with employees need to register an employer tax file with LHDN and obtain an E number (Employer Tax Number) in order to pay PCB, as well as submit their Annual Employer Tax Return (Form E).  Employers can complete the process online through e-Daftar via the MyTax portal.

 

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Employers are required to submit various tax-related filings and documentation for their employees via MyTax Portal. The main employer tax filings includes:

1. Monthly Tax Deduction (MTD/PCB) Payments:

Employers must deduct Monthly Tax Deductions (MTD) from their employees' salaries and remit these deductions to the Inland Revenue Board of Malaysia (LHDNM) by the 15th of the following month.

 

2. Form E (Employer’s Return):

Form E is a form required to be filled and submitted to Lembaga Hasil Dalam Negeri (LHDN) by 30 April of the following year. This form summarizes the total remuneration paid to all employees and the total tax deductions made during the year.

 

Form E must be submitted online via the e-Filing system. Online filing is the only option available started from year 2024.

 

3. Form EA (Statement of Remuneration):

Form EA is a summary of the employee’s earnings from the employer for the year. Employers must provide each employee with Form EA by the last day of February. This form details the total remuneration and tax deductions for the previous year, which employees will use to complete their individual tax returns.

 

4. Prepare and submit the following forms via MyTax Portal: 

A. Form CP22 (Notification of new employee)

  • Within 30 days after commencement of employment

B. Form CP22A (Notification of cessation of employment or cessation by reason of death for an employee in private sector)

  • Not less than 30 days before cessation of employment
  • Not more than 30 days after being informed of death

C. Form CP22B (Notification of cessation of employment or cessation by reason of death for an employee in public sector)

  • Not less than 30 days before cessation of employment
  • Not more than 30 days after being informed of death

D. Form CP21 (Notification of employee leaving Malaysia for more than 3 months)

  • Not less than 30 days before expected date of departure

 

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